Doing so would restore their output VAT liability, which is essential to offset the significant input VAT they accumulate—especially since DMEs are not exempt from VAT on importation.

The greenhouse gas emissions of pharmaceutical consumption and production: an input–output analysis over time and across global supply chains ...

Integrating best practices in AI, genomics, cell culture, and laboratory techniques together contribute to protein expression success.

Section 110(A) of the Tax Code, as amended, identifies the transactions creditable against output tax. Among the transactions are the purchase or importation of goods for sale, for conversion into ...

The study suggests further deepening the VAT additional deduction policy reform, expanding the scope of applicable industries, enhancing policy precision, strengthening policy promotion and ...

The so-called non-linear vector fitting (NL-VF) technique was recently introduced as a new method for rational function approximation in the frequency domain (FD). While the classical vector fitting ...

The new Microsoft Excel Visual Calculations feature in Power BI simplifies the process of creating DAX measures by allowing users to directly reference fields in their visuals. This feature ...